https://nicotineden.com/72mg-nicotine-salt-benzoate/ 

Before diving into safety concerns, it’s important to understand what nicotine salts are. Nicotine salts are derived by combining pure nicotine with an acid, often benzoic acid in the case of 72mg nicotine salt formulations. This reaction allows the nicotine to be absorbed more efficiently by the body compared to freebase nicotine, while also reducing throat irritation. This smoother inhalation experience makes nicotine salts a preferred choice for many vapers.